EU e‑commerce reform introduces a €3 per line‑item customs fee replacing the €150 exemption from 1 July 2026, and shifts import declaration responsibility from consumers to platforms or sellers from 1 November 2026. Declarants must provide three product identifiers (M‑PID, NS‑PID, S‑PID) and will act as deemed importers, while H7 and H1 declarations will determine duty and VAT regimes. The reform also clarifies carrier filing obligations and IOSS applicability.
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Key Takeaways
The exemption ends on 1 July 2026 and is replaced by a flat €3 fee per line item until 1 July 2028.
They must provide the merchant product identifier (M‑PID), the non‑standardised manufacturer PID (NS‑PID), and the standardised identifier (S‑PID, e.g., EAN or ISBN).
Platforms and sellers that control product data, valuations, and seller identity become the deemed importers from 1 November 2026.
H7 applies to consignments under €150, uses a simplified dataset, and incurs the €3 per line item fee; H1 is a full declaration for higher value or bulk consolidations, requiring complete data and potentially different VAT regimes.
Primary source
Read the full article at Customs Support GroupThis summary was published on VATfaqs.com on 22 June 2026. It relates to VAT developments in European Union. The original source is Customs Support Group.
